KIGALI SUPER STAR LTD v. RWANDA REVENUE AUTHORITY / RRA
The Court of Appeal held that Kigali Super Star Ltd’s second appeal was inadmissible because it had lost on the same grounds in both lower courts.
- Jurisdiction of appellate courts
- Tax assessment disputes
- Admissibility of appeals
- Evidentiary requirements in tax cases
- Appellate-jurisdiction
- Tax-law